Search Results

Maintaining a financial and moral investment perspective appeals to both individual and institutional investors, who have been turning to sustainable, responsible, and impact investing (SRI). In fact, SRI assets grew from $3.74 trillion in 2012 to $6.57 trillion or more in 2014, according to The Forum for Sustainable and Responsible Investment. In ...

Recently proposed IRS changes to reduce or eliminate valuation discounts could dramatically increase the transfer tax cost of shifting property to members of your family in the future. The loss of valuation discounts is of significant concern for high-net-worth individuals for whom federal transfer taxes are an issue. It’s possible that some ...

Parents often find it difficult to discuss their wealth with their children, especially when it comes to what will happen to their wealth when they die. But when parents do not clearly detail their intentions or prepare their children to receive the family’s wealth, they risk outcomes that will meaningfully erode the value of their estate. Fortunat...

Donors often ask how they can maximize their giving dollars when seeking to fulfill their charitable giving missions. A tax effective way is to donate appreciated securities to a donor advised fund, rather than selling the securities and donating the cash proceeds. So how does it work?

In recent years the rise in prominence of smaller, typically seed stage focused venture funds has transformed the landscape of early stage investing. At the same time, mobile innovation has spawned new business models that in a short period of time can achieve great scale and reach. It becomes even more essential to have access to top venture capit...

Everything is more complicated for families with a loved one with a disability. From finding the right doctors, the right schools and obtaining necessary therapies and services. Nothing is easy. Developing an estate plan is also more complicated than it is for “typical” families. The beneficiaries with special needs require comprehensiv...

A simple, periodic verification of the credit-worthiness of an insurance company and the adequacy of the policy funding is not sufficient to fulfill the requirements of the Uniform Prudent Investor Act. A paper from J.R. Katz recommends that reviews of policy suitability include financial strength and claims paying ability, cost competitiveness, pr...

Family business consultant Kenneth Kaye discusses some characteristics that facilitate trust among family members in two types of enterprises – family offices and family-owned businesses – as well as a conflict resolution intervention that capitalizes on humans' instinctive propensity to trust.

While many business owners are struggling to find qualified successors, family members oftentimes oppose proposed sales to outsiders because they think they should have the chance to take over the business. Research from Rothstein Kass suggests that advance planning can minimize family squabbles and ensure smoother business transitions.

Deutsche Bank details the benefits, rationale and structures for short selling in making the case for the United States and European Union arriving at an equivalent regulatory framework for short selling. Currently, varied rules raise the cost of compliance, complicate assessment of market conditions and increase legal risks, the authors say.

Coller Capital's annual survey tracks private equity trends in emerging markets and investors' plans related to those markets. Among this year's findings: Investors expect their new commitment to emerging market private equity to accelerate over the next two years, and most of these investors expect this sector to outperform private equity as a who...

Babson Capital explores distressed debt investing, describing the bankruptcy process, the role of debtor-in-possession facilities and the importance of valuation in understanding the investment opportunity. The report also outlines three distressed debt investment strategies based on the level of involvement: discount value, activist and control. W...

Analysis by Spring Mountain Capital shows that increased spending will profoundly jeopardize the long-term health of endowments. This paper proposes a framework for analyzing spending decisions that can be of use to endowments and other types of investors who need to balance long-term growth objectives with short-term spending needs.

Research from Barclays Wealth finds that four factors keep individuals from donating more: a lack of financial security heightened by turbulent markets; a missing need to donate for familial, societal or religious reasons; concern about how charities are operated; and an unsupportive tax system.

With the announcement of a Conservative-Liberal Democrat coalition, the uncertainty as to who will govern the UK is over. However, what does this mean for taxpayers? Withers Worldwide looks at the likely changes under the new administration and the implications for taxpayers.